Worth reading
44Recurring
Scored from 3 of 5 sectionsDirection
Improvement
Direction inferred from the company’s description.Scale
982
million yenWording
Definitive
How definitive the wording is.This transaction
Absorption-type merger (the merger)Counterparty (target company)SFP Holdings Co.,Ltd.
Disclosing companycreate restaurants holdings inc.
Execution Date / Effective Date1 July 2026 (already implemented)
Target company
Net assetsOnly the existence of the amount equivalent to the Company’s share of the net assets received is stated; amount: Not disclosed
Consideration and expenses
Amount of extraordinary income (loss)Extraordinary gain of ¥982 million (gain on extinguishment of shares in absorption-type merger), fiscal year ending February 2027 (second-quarter accounting period)
Impact on Business Performance
Because the extraordinary gain will be offset and eliminated in the consolidated accounts, it will have no impact on consolidated results for the fiscal year ending February 2027.
| Item | Details |
|---|---|
| Transaction name | Absorption-type merger (the merger) |
| Counterparty name | SFP Holdings Co.,Ltd. |
| Name of the Subject Company | SFP Holdings Co.,Ltd. |
| Net Assets of the Subject Company | Only the existence of the amount equivalent to the Company’s share of the net assets received is stated; amount: Not disclosed |
| Amount of extraordinary income (loss) | Extraordinary gain of ¥982 million (gain on extinguishment of shares in absorption-type merger), fiscal year ending February 2027 (second-quarter accounting period) |
| Impact on Business Performance | Because the extraordinary gain will be offset and eliminated in the consolidated accounts, it will have no impact on consolidated results for the fiscal year ending February 2027. |
| Execution Date / Effective Date | 1 July 2026 (already implemented) |
Items this document does not state (25)
Business Description of the Subject CompanyLocation of the Subject CompanyCapital Stock of the Subject CompanyDate of Establishment of the Subject CompanyNet Sales of the Subject CompanyOperating Profit of the Subject CompanyNet Income of the Subject CompanyAcquisition priceExpenses other than the acquisition priceType of ConsiderationMerger ratio/share exchange ratioTender offer priceMinimum number of shares to be purchasedTender offer periodNumber of shares acquiredVoting rights ownership percentageFunding arrangementsGoodwill amountDate of board resolutionContract DateValuation methodologyIndependent valuation institutionSpecial CommitteeConditions Precedent to ExecutionManagement structure after acquisition
These are items the company does not state in this document. We do not leave them blank, nor fill them in from other sources or by inference.
The reasons the company gives
The company's own explanation, not something inferred from the numbers.Because a difference arose between the amount equivalent to the Company’s share of the net assets of SFP Holdings received through the merger and the carrying value of the shares in the company held by the Company.
How to read this page
This is not the documentKomori reads the disclosure the company filed and writes this summary. Figures are as stated by the company and are not audited.
Weight is not a verdictIt measures how much this changes what the company had already told the market. It is not a view on the shares.
Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.